The present study discloses the results of a survey on the ethics of tax evasion that was distributed to accounting, business and law students in New Zealand. Eighteen arguments that have historically been used to justify tax evasion were ranked in terms of relative strength. Analyses were done...

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue....

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

This paper examines some of the data that was gathered as part of a much larger study on human beliefs and values. Specifically, it examines the views of the Vietnamese sample on the issue of tax evasion. After reviewing the literature of the ethics of tax evasion that has emerged over the last...

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

This paper examines Chinese views on the ethics of tax evasion. Data used was gathered from the latest (Wave 6) World Values Survey. The sample size was more than 1800 and covered 23 regions of China. The study found that there was strong opposition to tax evasion, although the current...

Wife beating, spousal abuse, domestic violence, or whatever else you want to call it, has been around for centuries, probably since the beginning of human existence. There are several reasons why this kind of behavior exists, but the present paper will not get into those reasons. For more on...

One might think that bribery is always unethical. Studies by the Organisation for Economic Cooperation and Development discourage the practice and a number of other studies have viewed bribery in negative terms. However, a closer examination of the issue reveals that the question of whether...